Even a simple change of address notification or amendment to bank details is now taking over a month to process and, since we understand all variation work is being centralised at Wolverhampton rather than dealt with by the various regional offices, the delays are only set to increase," said director of indirect tax services Steven Simmonds.

Anyone who has moved since filing a 2007 return should provide their current address to the IRS by sending the Form 8822, Change of Address notification to the appropriate IRS service center, and contacting the IRS by phone.